We're dividing 86454742 by 940 
Let's see how many times 940 fits into 86454742.

Moving on to step 1:
8 divided by 940 is 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 940

Step 2:
When dividing 86 by 940, we get 0 with a remainder of 86.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 86 leaves us with 86.
Append the next digit (4) from the dividend to 86 and continue with: 864 / 940

On to step 3:
When dividing 864 by 940, we get 0 with a remainder of 864.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 864 leaves us with 864.
Take the next digit (5) from the dividend and append it to 864, then repeat: 8645 / 940

Step 4:
If we divide 8645 by 940, we get 9 and a remainder of 185.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
If we take 8460 away from 8645, we end up with 185.
Include the next digit (4) from the dividend after 185, then repeat: 1854 / 940

Step 5:
940 goes into 1854 1 times with a remainder of 914.
The next digit of our result is 1. 
Result so far: 91.0
If we subtract 940 from 1854, we get 914.
Fetch the next digit (7) from the dividend, attach it to 914 and continue: 9147 / 940

On to step 6:
940 can be fit into 9147 9 times, resulting in a remainder of 687.
Use 9 as the next digit of our solution. 
Result so far: 919.0
Subtract 8460 from 9147 to get 687.
Take the next digit (4) from the dividend and append it to 687, then repeat: 6874 / 940

Moving on to step 7:
The number 940 fits into 6874 7 times, leaving a remainder of 294.
Put 7 as the next digit of the answer. 
Result so far: 9197.0
Subtracting 6580 from 6874 leaves us with 294.
Grab the next digit (2) from the dividend, add it to 294, then carry on: 2942 / 940

On to step 8:
940 goes into 2942 3 times with a remainder of 122.
The number 3 becomes the next digit in our result. 
Result so far: 91973.0
If we take 2820 away from 2942, we end up with 122.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1220, and continue the process.

Advancing to step 9:
940 goes into 1220 1 times with a remainder of 280.
The next digit of our result is 1. 
Result so far: 91973.1
Subtract 940 from 1220 to get 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Advancing to step 10:
940 can be fit into 2800 2 times, resulting in a remainder of 920.
Put 2 as the next digit of the answer. 
Result so far: 91973.12
If we take 1880 away from 2800, we end up with 920.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9200, and continue the process.

Advancing to step 11:
940 can be fit into 9200 9 times, resulting in a remainder of 740.
Record the quotient 9 as the next digit in the result. 
Result so far: 91973.129
Deduct 8460 from 9200 and we're left with 740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7400, and continue the process.

Moving on to step 12:
940 goes into 7400 7 times with a remainder of 820.
The number 7 becomes the next digit in our result. 
Result so far: 91973.1297
If we take 6580 away from 7400, we end up with 820.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8200, and continue the process.

On to step 13:
The number 940 fits into 8200 8 times, leaving a remainder of 680.
The next digit of our result is 8. 
Result so far: 91973.12978
If we subtract 7520 from 8200, we get 680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6800, and continue the process.

Moving on to step 14:
When dividing 6800 by 940, we get 7 with a remainder of 220.
Write down 7 as next digit of the result. 
Result so far: 91973.129787
Deduct 6580 from 6800 and we're left with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Let's proceed to step 15:
The number 940 fits into 2200 2 times, leaving a remainder of 320.
Put 2 as the next digit of the answer. 
Result so far: 91973.1297872
Subtracting 1880 from 2200 leaves us with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

On to step 16:
3200 divided by 940 is 3 with a remainder of 380.
Record the quotient 3 as the next digit in the result. 
Result so far: 91973.12978723
If we take 2820 away from 3200, we end up with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

After the division, we end up with 91973.12978723 and a remainder of 3.8e-07.